9. Give (or receive) €3,000 tax free to or from anyone, many times over! E.g. both parents can give €3,000 each to child, spouse and grandchildren etc. This is essential inheritance tax planning especially with the reduction in CAT lifetime thresholds.

10. Give €250 voucher (not cash) to employees at Christmas, tax free

11. Rent a room in your home - €12k tax free

12. Look after children (other people’s!) in your home, up to €15,000 tax free per year - some conditions apply.

13. Buy a low emissions car (less than 155 g/km) and claim €24k for capital allowances even if you only pay (say) €2k for it. Note that no capital allowances are available for cars over 190 g/km new or old.

14. Renovate your rented property if you are a high earner - effective tax relief of up to 55% assuming the expense is fully deductible. Note the Home Renovation Incentive now applies to landlords so gives tax credit of 13.5%

15. Transfer some shares into the name of your spouse so that when you sell them you will both get a CGT exemption of €1,270 each

16. Sell loss making assets or investments before ones which will realise a gain so that you can offset the losses, or sell within the same tax year. Be very careful if doing this with property as sales can be held up for any number of reasons (Land Registry etc).

17. Use the TaxSaver commuter scheme to purchase your bus or rail ticket, tax saving of up to 52% and cheaper fares.

18. Employ your spouse and children to utilise their tax thresholds and credits. The employment must be genuine and the salary at market rates.